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An intimation closes processing, not the department's right to examine. A scrutiny notice under Sec 143(2) can still come, but only within three months from the end of the financial year in which you filed.
ITR
Scrutiny after a 143(1) intimation
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Provisions
Sec 143(2), Income-tax Act 1961 (now Sec 270(8)); Sec 143(1), Income-tax Act 1961 (now Sec 270(1))
Analysis
For an AY 2026-27 return filed in July 2026, the scrutiny window ends on 30 June 2027. After that date, a scrutiny for that year is not possible, though reassessment can happen in limited cases under separate rules. Keep proofs for every claim for at least the reassessment period.
Close
- Note your filing date.
- Count three months from the end of that financial year.
- Watch email and e-Proceedings during that window.
- Keep all proofs filed with your records.
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